...Mohammad Nasih; Nadia Anridho; Nadia Klarita Rahayu; John Nowland Purpose The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD). Design/methodology/approach The authors conducted...

... activities and nonfinancial disclosures. Originality/value While recent experimental research has primarily examined how nonprofessional investors evaluate CSR information in Western countries, this study extends the literature by focusing on professional investors in emerging capital markets and how...

...Amitava Mondal; Chiranjit Ghosh Purpose The impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario. So the objective of this paper is to examine not only the overall effect of ICD but also the individual...

...Gopi Bidari; Hadrian Geri Djajadikerta Purpose This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks. Design/methodology/approach A content analysis approach of the banks' annual...

...Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure...